全面推行规范化增值税制度应立足于有效运行的科学抵扣机制  

On the Full Implementation of the Standardized VAT Based on the Effective Operation of Reasonable Deduction Mechanism

作　　者：王建平[1] 

机构地区：[1]河南省国家税务局

出　　处：《税务研究》2010年第5期37-40,共4页

摘　　要：当前,全面推行规范化增值税制度势在必行。科学的税款抵扣机制,是增值税的本质特征和"灵魂",决定了增值税具有有别于其他税种的旺盛的生命力。全面推行规范化增值税制度应立足于有效运行的科学抵扣机制。应在梳理现行增值税制度存在的影响抵扣机制运行的各种问题的基础上,从拓宽抵扣机制运行系统的覆盖面、延伸抵扣机制的"链条"、理顺抵扣机制的内部运行秩序等方面提高抵扣机制运行的效率,实现公平、中性、超强的聚财功能这一增值税制度设计所追求的目标。At present, the full implementation of the standardized VAT is imperative. A reasonable tax deduction mechanism is the essential characteristics and the ＂soul＂ of VAT, differentiating the VAT from other taxes with vitality. The full implementation of the standardized VAT should be based on the effective operation of reasonable deduction mechanism. On the basis of reorganizing the various issues that affect proper operation of deduction mechanism in the existing VAT, operating efficiency of deduction mechanism should be improved by broadening the coverage, extending the ＂tax deduction chain＂ and rationalizing the internal operation order of deduction mechanism to achieve the fairness, neutrality and special wealth accumulation of VAT design.

关 键 词：增值税 税制改革 税款抵扣 

分 类 号：F812.42[经济管理—财政学]